Academic year
2021-22
Is found in:
- Associate Degree of Accounting Administration, programme stage 2
This is a single course unit.
Study load:
3 credits
Teaching staff: De Bondt Veronique, Forceville Ingrid, Van Kemseke Koen
Languages: Dutch
Scheduled for: Semester 1 or Semester 2
This course unit is marked out of 20 (rounded to an integer).
Prerequisites
There are no prerequisites for this course.
Re-sit exam: is possible.
Possibility of tolerance: This course unit is eligible for tolerance according to the criteria as determined by the degree programme you are enrolled in.
Total study time: 78,00 hours
Learning outcomes (list)
12: Deontological Action: acts deontologically, respects internal and external procedures, is alert to fraud and is self-critical.
| The student is attentive to deontological principles
|
03: Selling price, cost price, budgeting: understands the establishment of a selling price including the calculation of a cost price, understands the building blocks of budgeting and helps monitor existing budgets.
| The student will explain the difference between direct and indirect costs, between fixed and variable costs and between production and period costs for a small business
|
| The student determines both extra- and intracomputably the production cost of a cost object and the result of the small business
|
| The student will calculate the cost per batch for a small business under the application of serial production
|
| The student will determine, using process costing, the cost of finished production and ending inventory for a small business
|
| The student will prepare the different types of budgets according to the techniques seen
|
| The student calculates the selling price and the cost price in a case
|
| The student will explain imposed basics related to current cost accounting for a small business
|
| The student aligns budgets with the organization and activity of the business
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07: Trial and balance sheet, annual accounts, inventory entries, centralization: prepares the trial and balance sheet and the annual accounts according to the periodic and annual closing, does the current inventory entries and centralization.
| The student calculates the break-even point
|
Educational organisation (list)
Evaluation (list)
Evaluation(s) for first exam chance
| Moment | Form | % | Remark |
| Academic year | Skills assessment simulation | 100,00 | |
Evaluation(s) for re-sit exam
| Moment | Form | % | Remark |
| 2nd examination period | Skills assessment simulation | 100,00 | |